- 1 - HC-KAR NC: 2025:KHC:25165 WP No. 16545 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 16545 OF 2025 (T-RES) BETWEEN: SHRI.E.NISHCHAL AGED 26 YEARS, LEGAL REPRESENTATIVE OF DECEASED SOLE PROPRIETOR, N. ERANNA RESIDING AT VYNATHI NILAYA, 1ST BLOCK, 8TH MAIN, MAHALAKSHMINAGAR, BATAWAI, TUMKUR 572103. …PETITIONER (BY SRI. RAKSHITH B. BHANDARY & SRI. SANDEEP HUILGOL.,ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER LGSTO-175, TUMKUR 1ST FLOOR, VANIJYA TERIGE SANKEERNA, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION, TUMKUR – 572103 2. THE ASSISTANT COMMISSIONER LGSTO-175, TUMKUR 1ST FLOOR, VANIJYA TERIGE SANKEERNA, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION, TUMKUR 572103 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN.), DGSTO-06, BANGALORE 2ND FLOOR, LIC BUILDING, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25165 WP No. 16545 of 2025 SAMPIGE ROAD, MALLESHWARAM, BENGALURU 560003 4. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT), DGSTO 6, TUMKUR VANIJYA TERIGE SANKIRNA, SIDDARAMESHWARA EXTENSION, 80 FEET ROAD, TUMKUR-572103 5. THE STATE OF KARNATAKA REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY - FINANCE DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF KARNATAKA VIDHANA SOUDHA, BENGALURU - 560 001 6. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001 …RESPONDENTS (BY SRI. K. HEMAKUMAR., AGA FOR R1 TO R5; SRI. MADANAN PILLAIN., ADVOCATE FOR R6) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 30.12.2024, BEARING NO. CTO/LGSTO- 175/TMK/T.NO. /24-25, PASSED BY THE 1 RESPONDENT UNDER SECTION 73(9) OF THE GST ACTS FOR THE TAX PERIODS 01.04.2020 TO 31.03.2021 (ANNEXURE A ) AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:25165 WP No. 16545 of 2025 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned AGA accepts notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: a. Quash the impugned order dated 30.12.2024, bearing No. CTO/LGSTO/175/TMK/T.No./24-25, passed by the 1st Respondent under Section 73(9) of the GST Acts for the tax periods 01.04.2020 to 31.03.2021 (Annexure-A); b. Quashing the impugned summary of the order dated 30.12.2024 in form GST DRC-07 bearing Reference No. ZD291224093849P, issued by the 1st Respondent under Section 73 of the GST Acts for the tax periods 01.04.2020 to 31.03.2021 (Annexure-A1); c. Quashing the impugned notice of recovery issued on 25.04.2025, bearing No. CTO/LGSTO- 175/TMK/T-155/2025-26 by the 1st Respondent under Section 79(c) of the KGST Act and Rules thereunder for the tax periods 01.04.2020 to 31.03.2021 (Annexure-B); d. Declare that the scrutiny and adjudication proceedings initiated, conducted and concluded against a proprietary concern which stood dissolved in law and whose registration under the GST Acts, was moreover, also cancelled prior to even the commencement of the said proceedings are wholly devoid of jurisdiction and unconstitutional. - 4 - HC-KAR NC: 2025:KHC:25165 WP No. 16545 of 2025 e. Restrain the respondents from initiating or pursuing any proceeding for recovery of the demand foisted on the proprietary concern vide the impugned order dated 30.12.2024 bearing No. CTO/LGSTO-175/TMK/T.No./24-25 passed by the R1 (Annexure-A) against the petitioner herein or other legal representatives of the deceased sole proprietor; and; f. Pass such order or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity. 3. The contention of learned counsel for the petitioner is that the said adjudicatory order at Annexure-A has been passed in respect of his father N.Eranna, who expired on 03.05.2021 with the order having been passed on 30.12.2024 without bringing his legal heirs on record. Petitioner being one of the legal heir, and the other legal heir is namely his mother. 4. The death certificate having been produced, clearly and categorically indicating that the said N.Eranna expired on 03.05.2021, it is clear that the impugned order has been passed against a dead person. - 5 - HC-KAR NC: 2025:KHC:25165 WP No. 16545 of 2025 5. This is not a stray case. There are several cases which have been coming up before this court, where orders have been passed by respondents against dead persons. It would be required for the respondents Database to be interlinked with the database of the Registrar of Births and Deaths, so that they would be put to knowledge about the death of any of the assessee in whose respect proceedings are pending and or are proposed to be taken up. 6. The Principal Secretary, Finance Department is directed to look into the same and avail the assistance of the Principal Secretary, E-Governance Department, if so necessary to implement such a system. 7. In the present case, the impugned order at Annexure-A1 having been passed against the dead person, I pass the following: ORDER i. The Writ petition is allowed. - 6 - HC-KAR NC: 2025:KHC:25165 WP No. 16545 of 2025 ii. The impugned order of Adjudication dated 30.12.2024 bearing File No. CTO/LGSTO/175/TMK/T.No./24-25, passed by respondent No.1 at Annexure-A is quashed. The consequent order dated 30.12.2024 bearing Ref. No.ZD291224093849P at Annexure-A1 is quashed. iii. The impugned notice of recovery dated 25.04.2025 bearing No. CTO/LGSTO-175/TMK/T- 155/2025-26 at Annexure-B is quashed. iv. The matter is remitted to respondent No.1 for fresh consideration by permitting the petitioner and his mother to come on record as parties in those proceedings. v. All contentions are left open. vi. Respondent No.1 is directed to consider the matter from the stage of issuance of notice. - 7 - HC-KAR NC: 2025:KHC:25165 WP No. 16545 of 2025 vii. Though the above matter is disposed, relist on 14.08.2025 to enable the Principal Secretary to file an affidavit of compliance. SD/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 63